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Baleen whales are:
Flexible Budget
A budget that adjusts or varies with changes in the volume or activity level of a company.
Master Budget
A comprehensive financial planning document that consolidates all of the smaller budgets within a company into one overview, showing the total planned activities for an upcoming period.
Static Budgets
Fixed budgets that do not change in response to variations in business activity levels.
Manufacturing Overhead
Indirect costs related to the production process, such as utilities, maintenance, and salaried personnel, not directly attributable to specific units of output.
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